2021 (7) TMI 1373

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.... in furnishing statement of tax deducted at source (TDS) for various quarters for assessment year 2013-14 to 2015-16. In all appeals the assessee has raised common grounds of appeals, the facts in all appeals are common, thus all the appeals were clubbed, heard together and are decided by common order to avoid the conflicting decisions. For appreciation of facts the facts in ITA No. 505/SRT/2018 (2nd Quarter in TDS statement furnished in Form No. 24-Q for A.Y. 2013-14) is treated as lead case. The assessee has raised the following ground of appeal: (1) On the facts and in the circumstances of the case as also on law learned DCIT, CPC TDS has erred in levying the late fee under section 234E of the Act which is ultravires and the ....

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....tion 234E could be levied even in absence of regulatory provision being found in section 200A for computation of fee.All the appeals of the assessee was dismissed with similar observation. Thus, further aggrieved the assessee has filed present appeal before this Tribunal. 4. We have heard the submission of the learned authorized representative (AR) of the assessee and the learned departmental representative (DR) for the revenue and perused the material available on record. The ld AR for the assessee submits that the levy of late fee under section 234E in furnishing the statements of TDS was inserted vide Finance At 2012, w,e.f 01.06.2015. all the TDS statement were furnished by the assessee for the period prior to 1st June 2015 and the p....

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....fferent assessment yeras. There is no dispute that the assessee made TDS statement furnished by the assessee in all quarters were prior to 01-06-2015. The Hon'ble Karnataka high Court in Fatheraj Singhvi vs UOI reported viz (73 taxmann.com 252) was held that the amendment in section 200A has come into effect on 01.06.2015 and has prospective effect no computation of fee for the demand or the intimation for fee under section 234E can be made for TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. 7. So far as reliance by Ld. DR for the revenue in case of Rajesh Kourani Vs UOI (supra) is concern, we find that the Hon'ble High court in said case upheld the constitutional validity and....